This series contains MPhil and PhD theses of Department of Accountancy as approved by Lingnan University. Unless otherwise stated, fulltext access is available for all theses.

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Theses/Dissertations from 2016

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Client importance and audit quality in highly connected jurisdictions, Kelly Grani YUEN

Theses/Dissertations from 2015

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Two essays on the mitigating factors of corporate tax noncompliance, Kim Wan, Rebecca LUO

Theses/Dissertations from 2014

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Tax-induced earnings management, auditor conservatism, and tax enforcement, Yongbo LI

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Do firms’ earnings reported under IFRS 3R reveal more about future earnings and cash flows? Evidence from the European Union, Lin Yuan WANG

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An assessment of dual audit effect and contagious effect on the audit quality of non-Big N CPA firms for Chinese companies in different markets, Meixin WANG

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The impact of quantitative materiality, perceived responsibility and Machiavellianism on tax professionals’ decision making regarding Fraud detection and reporting in the PRC, Qian YU

Theses/Dissertations from 2012

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Ethical climate, the perceived importance of ethics and social responsibility, and earnings management, Mo LAM

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Determinants and implications of audit reporting lags in China, Wei LUO

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Corporate social responsibility and firm performance : evidence from China, Ho Yin WONG

Theses/Dissertations from 2011

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Ownership structure, board characteristics, and tax aggressiveness, Ying ZHOU

Theses/Dissertations from 2010

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The influence of banks on auditor choice and auditor reporting in Japan, Jin JIANG

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Enhancing green tax measures in Hong Kong : a means of addressing the city's environmental problems, Yuzhu LU

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Auditor type, firm ownership and auditor reporting under a joint audit requirement : exploratory evidence from India, Ting ZOU

Theses/Dissertations from 2009

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The effect of remuneration committee on directors' remuneration in Hong Kong, Shuk Fong, Ada WONG

Theses/Dissertations from 2008

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The impact of fiscal support on earnings management : evidence from equity offerings in China, Guanming HE

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Firm ownership, institutional environment, and audit collusion : empirical evidence from a transitional economy, Rui WANG

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Effects of ethical context on earnings management, organizational-professional conflict and organizational commitment in Chinese enterprises, Zhihong WANG

Theses/Dissertations from 2007

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How do institutions affect auditor reporting behavior? empirical evidence from China, Yang AN

Theses/Dissertations from 2006

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The ethical decision-making processes of professional auditors in the people's republic of China, Mingzhi LIU

Theses/Dissertations from 2005

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An empirical analysis of book-tax reporting difference and tax noncompliance behavior in China, Feng ZHANG

Theses/Dissertations from 2004

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International transfer pricing in a developing economy context : perspectives from the taxpayers and the tax authorities, Wai Yee, Agnes LO

Theses/Dissertations from 2003

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An empirical study of the impact of changes in ownership structure on audit quality in an emerging stock market, Fang ZHANG